Pengaruh Elemen Fraud Diamond Terhadap Potensi Kecurangan Pengelolaan Dana Desa

Authors

  • Dina Rohanisa Surabaya State University
  • Loggar Bhilawa Surabaya State University

DOI:

https://doi.org/10.32662/gaj.v5i2.2158

Keywords:

Fraud Diamond, Pressure, Opportunity, Rationalization, Capability

Abstract

This research aims to examine the effect of pressure, opportunity, rationalization, and capability on the potential for fraud in the management of village funds in Cilacap Regency. The data used are primary data sources by distributing questionnaires to village heads and village officials in Cilacap Regency. The data analysis model used is multiple linear regression. The results of the study show that pressure, opportunity, rationalization, and capability have a significant positive effect on the potential of village fund fraud.

Author Biography

Dina Rohanisa, Surabaya State University

Dina Rohanisa, 14 Juni 2000.

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Published

2022-10-01

How to Cite

Rohanisa, D., & Bhilawa, L. (2022). Pengaruh Elemen Fraud Diamond Terhadap Potensi Kecurangan Pengelolaan Dana Desa. Gorontalo Accounting Journal, 5(2), 160–173. https://doi.org/10.32662/gaj.v5i2.2158

Issue

Volume 5 Nomor 2 October 2022

Section

Articles

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